Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Notices 13399 

Accordingly, we encourage you to 

consult the guidelines in preparing your 

comments. OMB’s guidelines may be 

accessed at https://

www.transportation.gov/regulations/ 

dot-information-dissemination-qualityguidelines. 

How can I be sure that my comments 

were received? 

If you submit comments by hard copy 

and wish Docket Management to notify 

you upon its receipt of your comments, 

enclose a self-addressed, stamped 

postcard in the envelope containing 

your comments. Upon receiving your 

comments, Docket Management will 

return the postcard by mail. If you 

submit comments electronically, your 

comments should appear automatically 

in the Docket identified in the heading 

of this document on 

www.regulations.gov. If they do not 

appear within two weeks of posting, 

NHTSA suggested that you call the 

Docket Management Facility at (202) 

366–9826. 

How do I submit confidential business 

information? 

You should submit a redacted ‘‘public 

version’’ of your comment (including 

redacted versions of any additional 

documents or attachments) to the docket 

using any of the methods identified 

under ADDRESSES. This ‘‘public version’’ 

of your comment should contain only 

the portions for which no claim of 

confidential treatment is made and from 

which those portions for which 

confidential treatment is claimed has 

been redacted. See below for further 

instructions on how to do this. 

You also need to submit a request for 

confidential treatment directly to the 

Office of the Chief Counsel. Requests for 

confidential treatment are governed by 

49 CFR part 512. Your request must set 

forth the information specified in part 

512. This includes the materials for 

which confidentiality is being requested 

(as explained in more detail below); 

supporting information, pursuant to 

§ 512.8; and a certificate, pursuant to 

§ 512.4(b) and part 512, appendix A. 

You are required to submit to the 

Office of the Chief Counsel one 

unredacted ‘‘confidential version’’ of the 

information for which you are seeking 

confidential treatment. Pursuant to 

§ 512.6, the words ‘‘ENTIRE PAGE 

CONFIDENTIAL BUSINESS 

INFORMATION’’ or ‘‘CONFIDENTIAL 

BUSINESS INFORMATION 

CONTAINED WITHIN BRACKETS’’ (as 

applicable) must appear at the top of 

each page containing information 

claimed to be confidential. In the latter 

situation, where not all information on 

the page is claimed to be confidential, 

identify each item of information for 

which confidentiality is requested 

within brackets: ‘‘[ ].’’ 

You are also required to submit to the 

Office of the Chief Counsel one redacted 

‘‘public version’’ of the information for 

which you are seeking confidential 

treatment. Pursuant to § 512.5(a)(2), the 

redacted ‘‘public version’’ should 

include redactions of any information 

for which you are seeking confidential 

treatment (i.e., the only information that 

should be unredacted is information for 

which you are not seeking confidential 

treatment). 

NHTSA is currently treating 

electronic submission as an acceptable 

method for submitting confidential 

business information to the agency 

under part 512. Please do not send a 

hardcopy of a request for confidential 

treatment to NHTSA’s headquarters. 

The request should be sent to Dan 

Rabinovitz in the Office of the Chief 

Counsel at Daniel.Rabinovitz@dot.gov. 

You may either submit your request via 

email or request a secure file transfer 

link. If you are submitting the request 

via email, please also email a courtesy 

copy of the request to Matthew Filpi at 

Matthew.Filpi@dot.gov. 

Will the agency consider late 

comments? 

In our response, we will consider all 

comments that Docket Management 

receives before the close of business on 

the comment closing date indicated 

above under DATES. To the extent 

possible, we will also consider 

comments that Docket Management 

receives after that date. 

How will the agency utilize comments 

received? 

The agency will consider all 

comments received, and will 

incorporate comments as it deems 

appropriate into the OVSC laboratory 

test procedure. 

How can I read the comments submitted 

by other people? 

You may read the comments received 

by Docket Management at the address 

given above under ADDRESSES. The 

hours of the docket are indicated above 

in the same location. You may also see 

the comments on the internet, at 

www.regulations.gov, identified by the 

docket number at the heading of this 

notice. Please note that, even after the 

comment closing date, NHTSA will 

continue to file relevant information in 

the docket as it becomes available. 

Further, some people may submit late 

comments. Accordingly, NHTSA 

recommends that you periodically 

check the docket for new material. 

(Authority: 49 U.S.C. 30166: delegations of 

authority at 49 CFR 1.95 and 501.8) 

Otto G. Matheke, III, 

Director, Office of Vehicle Safety Compliance. 

[FR Doc. 2024–03591 Filed 2–21–24; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Nylon 6 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition has been filed 

requesting that nylon 6 be added to the 

list of taxable substances. This notice of 

filing also requests comments on the 

petition. This notice of filing is not a 

determination that the list of taxable 

substances is modified. 

DATES: Written comments and requests 

for a public hearing must be received on 

or before April 22, 2024. 

ADDRESSES: Commenters are encouraged 

to submit public comments or requests 

for a public hearing relating to this 

petition electronically via the Federal 

eRulemaking Portal at http://

www.regulations.gov (indicate public 

docket number IRS–2024–0005 or nylon 

6) by following the online instructions 

for submitting comments. Comments 

cannot be edited or withdrawn once 

submitted to the Federal eRulemaking 

Portal. Alternatively, comments and 

requests for a public hearing may be 

mailed to: Internal Revenue Service, 

Attn: CC:PA:01:PR (Notice of Filing for 

Nylon 6), Room 5203, P.O. Box 7604, 

Ben Franklin Station, Washington, DC 

20044. All comments received are part 

of the public record and subject to 

public disclosure. All comments 

received will be posted without change 

to www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. If 

a public hearing is scheduled, notice of 

the time and place for the hearing will 

be published in the Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Camille Edwards Bennehoff at (202) 

317–6855 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 


lotter on DSK11XQN23PROD with NOTICES1
13400 Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Notices 

Request To Add Substance to the List 

(a) Overview. A petition was filed 

pursuant to Rev. Proc. 2022–26 (2022– 

29 I.R.B. 90), requesting that nylon 6 be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of nylon 6 to the 

List is based on weight and contains the 

information detailed in paragraph (b) of 

this document. The information is 

provided for public notice and comment 

pursuant to section 9 of Rev. Proc. 

2022–26. The publication of petition 

information in this notice of filing is not 

a determination and does not constitute 

Treasury Department or IRS 

confirmation of the accuracy of the 

information published. 

(b) Petition Content. 

(1) Substance name: Nylon 6. 

(2) Petitioner: AdvanSix Inc., an 

exporter of nylon 6. 

(3) Proposed classification numbers: 

(i) HTSUS number: 3908.10.00. 

(ii) Schedule B number: 3908.10.0000. 

(iii) CAS number: 25038–54–4. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: November 8, 

2023. 

(ii) Petition filing date for purposes of 

section 11.02 of Rev. Proc. 2022–26: July 

1, 2022. 

(5) Description from petition: 

According to the petition, nylon 6, or 

poly(caprolactam), is a semicrystalline 

polyamide that has broad use in textile 

fibers, engineering plastics, food 

packaging films, and monofilaments. 

The number ‘‘6’’ in nylon 6 refers to the 

number of carbon atoms in each 

polymeric repeat unit. Nylon 6 may be 

utilized neat or with functional 

additives by melt processing into the 

desired final form. 

Nylon 6 is made from benzene, 

propylene, ammonia, methane, and 

sulfuric acid; however, sulfuric acid is 

cancelled from the stoichiometric 

material consumption equation due to 

no net consumption/production. 

Taxable chemicals constitute 46.64 

percent by weight of the materials used 

to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: The predominant method of 

production of nylon 6 is the 

‘‘hydrolytically initiated ring-opening 

polymerization of caprolactam’’ which 

is also referred to in industry literature 

as the ‘‘hydrolytic polymerization of 

nylon 6.’’ This process is termed 

‘‘hydrolytic’’ because water plays a key 

role in the chemical mechanism. Nylon 

6 is produced almost exclusively 

through this method because it is easier 

to control and better adapted for largescale operations. 

The hydrolytic polymerization of 

nylon 6 generally entails heating a 

mixture of caprolactam and water to 

∼270°C in an inert atmosphere of 

nitrogen and holding until equilibrium 

conditions are achieved. The three 

principal reactions in this process are 

summarized below: 

1. In the initiation step of the process, 

the caprolactam ring is hydrolyzed via 

ring opening with the addition of one 

water molecule to become aminocaproic acid. 

2. In the next step of the mechanism, 

the amino-caproic acid acts as the 

initiating species to begin the addition 

polymerization by ring-opening of 

caprolactam. 

3. The last major mechanism step of 

the hydrolytic polymerization of nylon 

6 is the condensation of primary amine 

and carboxylic acid chain-ends to form 

an amide linkage in the now higher 

molecular weight polyamide with the 

simultaneous loss of a water molecule. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

nC6H6 (benzene) + nC3H6 (propylene) + 

2.5nO2 (oxygen) + 0.5nCH4 (methane) 

+ 5nNH3 (ammonia) + 2nH2O (water) 

+ 2nSO2 (sulfur dioxide) → 

(C6H11NO)n (nylon 6) + nC3H6O 

(acetone) + 2n(NH4)2SO4 (ammonium 

sulfate) + 0.5 CO2 (carbon dioxide) 

Where n indicates the number of 

repeating units. 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $14.77 per ton. 

(ii) Conversion factors: 0.69 for 

benzene; 0.37 for propylene; 0.75 for 

ammonia; 0.07 for methane. 

(9) Public docket number: IRS–2024– 

0005. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–03588 Filed 2–21–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Caprolactam 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition has been filed 

requesting that caprolactam be added to 

the list of taxable substances. This 

notice of filing also requests comments 

on the petition. This notice of filing is 

not a determination that the list of 

taxable substances is modified. 

DATES: Written comments and requests 

for a public hearing must be received on 

or before April 22, 2024. 

ADDRESSES: Commenters are encouraged 

to submit public comments or requests 

for a public hearing relating to this 

petition electronically via the Federal 

eRulemaking Portal at http://

www.regulations.gov (indicate public 

docket number IRS–2024–0006 or 

caprolactam) by following the online 

instructions for submitting comments. 

Comments cannot be edited or 

withdrawn once submitted to the 

Federal eRulemaking Portal. 

Alternatively, comments and requests 

for a public hearing may be mailed to: 

Internal Revenue Service, Attn: 

CC:PA:01:PR (Notice of Filing for 

Caprolactam), Room 5203, P.O. Box 

7604, Ben Franklin Station, Washington, 

DC 20044. All comments received are 

part of the public record and subject to 

public disclosure. All comments 

received will be posted without change 

to www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. If 

a public hearing is scheduled, notice of 

the time and place for the hearing will 

be published in the Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Camille Edwards Bennehoff at (202) 

317–6855 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Request To Add Substance to the List 

(a) Overview. A petition was filed 

pursuant to Rev. Proc. 2022–26 (2022– 

29 I.R.B. 90), as modified by Rev. Proc. 

2023–20 (2023–15 I.R.B. 636), 

requesting that caprolactam be added to 

the list of taxable substances under 

section 4672(a) of the Internal Revenue 

Code (List). The petition requesting the 

addition of caprolactam to the List is 

based on weight and contains the 

information detailed in paragraph (b) of 

this document. The information is 

provided for public notice and comment 

pursuant to section 9 of Rev. Proc. 

2022–26. The publication of petition 

information in this notice of filing is not 

a determination and does not constitute 

Treasury Department or IRS 


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